Focus on . . . Circular 230

Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006

13 Pages Posted: 23 Jul 2009  

David A. Pratt

Albany Law School

Date Written: 2006

Abstract

Controversial final regulations (the Circular 230 rules) issued by Treasury and IRS govern standards of practice before the IRS. This article discusses the new regulations. Because of negative reaction to the regulations, new guidance is anticipated.

Keywords: Circular 230

Suggested Citation

Pratt, David A., Focus on . . . Circular 230 (2006). Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006. Available at SSRN: https://ssrn.com/abstract=1437743

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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